In Cal-Western Business Services, Inc. v. Corning Capital Group (2013) 221 Cal.App.4th 304, a corporation assigned its rights and interests in a judgment to the plaintiff, which filed suit to enforce the judgment four years later. At the time of the assignment, the assignor's corporate powers and privileges had been suspended for failure to pay taxes, and this remained the case when the suit was filed. Upholding the trial court's dismissal of the action, the Cal-Western court explained that "because a defense based on lack of capacity to sue existed at the time of notice of the assignment and could have been asserted against Pacific West One had it brought the action itself, Cal-Western was subject to the same defense in suing to enforce the Judgment as Pacific West One's assignee." (Cal-Western, supra, 221 Cal.App.4th at p. 312.)